There have been previous threads about the distinction between upsampling and oversampling. I think if you stick to players that claim ONLY oversampling, and not upsampling, you will have dramatically narrowed the field to the kinds of players you (Mbonn) seem to be looking for. I would very much like to know what you find out in your searching, and hopefully listening, as I have become skeptical of upsampling (interpolation) based on my experiences with the Perp. Tech. stuff. When companies like ARC, Meridian and Muse decide to skip the oversampling/interpolation game, it makes me wonder whether this is not a major industry band-aid to improve lack-luster digital performance until something better comes along (maybe SACD).......
